Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

6   Averaging primary producers' tax liability (new Division 392)

3   Consequential amendment of the Income Tax Assessment Act 1936

15   Subparagraph 94(10C)(a)(ii)

Omit "aggregate of the relevant primary production deductions of the taxpayer of the year of income exceeds the assessable primary production income of the taxpayer of the year of income", substitute "taxpayer's primary production deductions for the year of income exceed the taxpayer's assessable primary production income for that year".